ss 26–28 PRIVATE VOLUNTARY ORGANIZATIONS ACT 18 Branches not controlled by private voluntary organization The Registrar, after consultation with the Board, may determine that any branch of a private voluntary organization which is not subject to the control and direction of that organization shall, for the purposes of this Act, be deemed to be an independent and separate private voluntary organization. exceeding six months or to both such fine and such imprisonment.11 PART V MISCELLANEOUS [21 Suspension of executive committee 12 (1) If it appears to the Minister on information supplied to him in respect of any registered private voluntary organization that— (a) the organization has ceased to operate in furtherance of the objects specified in its constitution; or (b) the maladministration of the organization is adversely affecting the activities of the organization; or (c) the organization is involved in any illegal activities; or (d) it is necessary or desirable to do so in the public interest; 19 Audit of accounts The secretary of every private voluntary organization shall, within three months after the end of each financial year of that organization, cause an account of its expenditure and revenue for that financial year to be audited by an auditor registered as a public auditor in terms of the Public Accountants and Auditors Act [Chapter 27:12]: Provided that if the Board is satisfied that the financial position of a private voluntary organization is such that the employment of such an auditor is not justified he may, subject to such conditions as he may determine, authorize the appointment of some other person to audit the accounts. the Minister may, by notice in the Gazette— 20 Inspections and examination of accounts (1) The Minister may appoint any officer in the Public Service (hereinafter called an “inspecting officer”)— (a) to inspect any aspect of the affairs or activities of any private voluntary organization and to examine all documents relating thereto; (b) to examine the books, accounts and other documents relating to the financial affairs of any private voluntary organization; (i) suspend all or any of the members of the executive committee of a registered private voluntary organization from exercising all or any of their functions in running the affairs of the organization; (ii) amend or revoke any suspension effected in terms of subparagraph (i). (2) Where the Minister has suspended any member of the executive committee of a registered private voluntary organization in terms of subsection (1) from exercising all his functions and has not revoked the suspension within thirty days after it was effected— (a) the office of the person so suspended shall thereupon become vacant; and (b) whether or not he has earlier resigned his office, the person shall thereupon be disqualified from being nominated as a candidate for election to any office of the organization until such time as the Minister, by notice in the Gazette, removes such disqualification. (3) Where the Minister has suspended some but not all the members of the executive committee of a registered private voluntary organization in terms of subsection (1), the remaining members shall, on the expiry of the period referred to in subsection (2), forthwith call for the election of new members in accordance with the constitution of the organization.] and to report thereon to the Registrar. (2) For the purpose of any inspection or examination in terms of subsection (1), an inspecting officer may— (a) by notice under his hand, delivered to the person concerned personally or sent to him by post, require any person to produce to him any book or other document which has any bearing on the subject of the inspection, examination or audit; and (b) retain for a reasonable period any book or document produced to him by virtue of a notice under this subsection or voluntarily by any person. (3) Any person who, having received notice under subsection (2), without lawful excuse fails to produce any book or document referred to in subsection (2) which he may be able to produce, shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment10: Provided that in connection with the production of any such book or document, the law relating to privilege, as applicable to a witness subpoenaed to produce any book or document before a court of law, shall apply. (4) Any person who— (a) wilfully hinders or obstructs an inspecting officer in the exercise of his functions in terms of this Act; or (b) falsely holds himself out to be an inspecting officer; 22 Minister may appoint trustee to manage organization (1) Where the Minister has, in terms of section twentyone, suspended all the members of the executive committee of a registered private voluntary organization, he may appoint one or more persons as trustees to run the affairs of the organization for a period not exceeding sixty days pending the election of members of a new executive committee. (2) Subject to any directions the Minister may give him, any trustee appointed in terms of subsection (1) shall shall be guilty of an offence and liable to a fine not exceeding level five or to imprisonment for a period not 11 12 10 Subsection amended by s. 4 of Act 22/2001. 90 Subsection substituted by s. 4 of Act 22/2001. Section 21 was struck down in its entirety by the Supreme Court on 11 February, 1997, for inconsistency with section 18(9) of the Constitution: Holland & Ors v Minister of the Public Service, Labour and Social Welfare 1997(1) ZLR 186. [Chapter 17:05]